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All Journal Jurnal Akuntansi Multiparadigma ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis
Sukarta, Made Andy Pradana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ACCRUAL ACCOUNTING BIAS PRACTICES AS RISK MITIGATION IN MICROFINANCE INSTITUTIONS Bagiada, I Made; Sukarta, Made Andy Pradana; Hardika, Nyoman Sentosa; Darmayasa, I Nyoman
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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ROLE STRESS DAN TURNOVER INTENTION: STUDI EMPIRIS MENGGUNAKAN PERSPEKTIF TEORI PERAN Sukarta, Made Andy Pradana; Dananjaya, Ida Bagus Gede; Setyastrini, Ni Luh Putri
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4517

Abstract

As professionals, Tax Consultants and their employees within a Tax Consulting Office (KKP) provide education, development, and thorough planning to ensure the successful implementation of tax obligations. Differences in opinions between taxpayers and fiscal authorities also represent situations where Tax Consultants and their employees cannot escape role stress in their jobs. This is due to boundary-spanning activities (BSA) that are highly susceptible to role stress. The experienced stress can trigger discomfort at work, thus increasing the desire to change jobs and seek other employment alternatives. In this context, turnover intentions can be triggered by role stress. The population in this study includes all Tax Consultants working at the Tax Consulting Offices (KKP) in Bali Province who hold a practice license. The sample was selected using the purposive sampling method. The selection criteria for the sample members were: (1) active status not limited by position, whether as Partner, Manager/Assistant Manager, Supervisor, or Junior Consultant; (2) a minimum of one year of employment. Primary data was gathered through questionnaires and then processed using SPSS statistical software to determine whether hypotheses were rejected or accepted. The variables used in the study will each be detailed in indicators and subsequently transformed into questionnaire items in the research instrument. Data collection involved questionnaires followed by validity and reliability tests. The data analysis technique used was multiple linear regression. The study's findings indicate that tax consultants' intentions to leave their jobs are affected by role conflict, role ambiguity, and role overload, partially and simultaneously.
Analisis Komparatif Persepsi Mahasiswa dalam Penggunaan Aplikasi Akuntansi Digital Pradipa, Nyoman Angga; Munidewi, Ida Ayu Budhananda; Sukarta, Made Andy Pradana
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Juli 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v3i1.136

Abstract

Peningkatan pemahaman mahasiswa di bidang akuntansi dapat dilakukan dengan memberikan praktik akuntansi berbasis digital. Secara umum ada dua aplikasi untuk desktop yang sering digunakan yaitu Accurate V5 dan ABSS Accounting V25 yang memiliki tingkat kesulitan tersendiri ketika dipelajari oleh mahasiswa. Kedua aplikasi akuntansi ini memiliki kelebihan dan kelemahannya masing-masing. Tujuan dari penelitian ini adalah untuk melihat perbedaan tingkat pemahaman mahasiswa dalam menggunakan aplikasi akuntansi digital khususnya Accurate V5 dan ABSS Accounting V25 dengan menggunakan persepsi kemudahan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif komparatif. Analisis data dengan menggunakan statistik deskriptif dengan perhitungan manual terhadap skor nilai dari setiap jawaban responden. Sampel penelitian ini adalah mahasiswa Jurusan Akuntansi Politeknik Negeri Bali dengan jumlah 30 orang. Hasil penelitian ini menunjukkan bahwa mahasiswa memberikan nilai yang lebih tinggi pada kemudahan penggunaan Accurate dibandingkan dengan ABSS.  
Co-Authors Hardika, N S I Made Bagiada I Nyoman Darmayasa, I Nyoman Ida Bagus Gede Dananjaya Munidewi, Ida Ayu Budhananda Nyoman Angga Pradipa Setyastrini, Ni Luh Putri